This training program focuses on how to perform auditing procedures for payroll and related expenses. The training will includes illustrative auditing procedures and discusses the effects of assessed levels of risk of material misstatement on the design and performance of substantive procedures. Audit of payroll process is separate from analyzing compensation practices. Payroll involves processing employee wages, salaries and other related emoluments, withholding appropriate taxes and remitting accurate employee taxes. An audit should include an assessment of the payroll officer’s knowledge concerning changes and updates to tax laws (Labour Act), as well as familiarity with technology used to process the payroll.